The CBT welcomed academics from around the world for the eighteenth annual symposium of the Oxford University Centre for Business Taxation. The symposium took place in person and was co-organised with Skatteforsk – Centre for Tax Research. As ever, we welcomed research on any topics related to business taxation in its broadest sense, including papers from economics, law and other disciplines, as well as interdisciplinary contributions.
Programme
Thursday 27 June
08:45-09:00 Registration
Chair: Niels Johannesen (Oxford University Centre for Business Taxation)
09:00-09:50 Steve Bond (University of Oxford)
Did the 2003 dividend tax cut increase the payouts and investment of large US corporations? An international perspective.
Coauthor: Ahmed Tohamy
Discussant: Tibor Hanappi (IMF)
09:50-10:40 Reuven Avi-Yonah (University of Michigan)
Taxation of Autonomous Artificial Intelligence: Socially Sustainable Expansion of Automation and Impacts on International Tax
Coauthor: Lucas Brasil Salama
Discussant: Miranda Stewart (University of Melbourne)
10:40-11:10 Coffee
11:10-12:00 Simon Margolin (Princeton University)
Micro vs Macro Corporate Tax Incidence
Discussant: İrem Güçeri (University of Oxford)
12:00-12:50 Jennifer Blouin (University of Pennsylvania)
The Corporate Alternative Minimum Tax: A Congressional Folly
Coauthor: Nathan Born
12:50-14:30 Lunch
Chair: Annette Alstadsæter (Skatteforsk - Centre for Tax Research)
14:30-15:20 Clara Martínez-Toledano (Imperial College London)
High-net-worth individuals, private capital and inequality
Coauthors: Ararat Gocmen and Vrinda Mittal
Discussant: Eddy Tam (King's College London)
15:20-16:10 Sébastien Laffitte (CY Cergy-Paris University and THEMA)
The Market for Tax Havens
Discussant: Niels Johannesen (Oxford University Centre for Business Taxation)
16:10-17:00 Noam Noked (Chinese University of Hong Kong)
Chinese Companies in Tax Havens
Coauthor: Jingyi Wang
Discussant: Ted Seto (LMU Loyola Law School)
18:00 Punting and barbeque at Cherwell Boathouse
Friday 28 June
Chair: Judith Freedman (University of Oxford)
09:00-09:50 Arun Advani (University of Warwick)
Top flight: who migrates in response to top tax rates?
Coauthors: Andy Summers and Cesar Poux
Discussant: Naomi Feldman (Hebrew University of Jerusalem)
09:50-10:40 Claus Thustrup Kreiner (CEBI, University of Copenhagen)
Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort
Discussant: Steve Bond (University of Oxford)
10:40-11:10 Coffee
11:10-12:00 Wei Cui (University of British Columbia)
Strategic Incentives for Adopting the Global Minimum Tax
Discussant: Heydon Wardell Burrus (University of Oxford)
12:00-12:50 Shafik Hebous (IMF)
Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Coauthor: Andualem Mengistu
Discussant: Johannes Becker (University of Muenster)
12:50-14.30 Lunch
Chair: John Vella (University of Oxford)
14:30-15:20 Rustam Jamilov (University of Oxford)
Estimating the Elasticity of Intertemporal Substitution using Dividend Tax News Shocks
Discussant: Philipp Dörrenberg (University of Mannheim)
15:20-16:10 Daniel Hemel (New York University)
Capital Taxation in the Middle of History
Discussant: Michael Devereux (Oxford University Centre for Business Taxation)
16:10-17:00 Craig Elliffe (University of Auckland)
The Quiet Revolution in International Tax: Domestic Law and Double Taxation
Discussant: Alexander Evans (LSE)
19:00 Dinner at St Edmund Hall
Saturday 29 June
Chair: Michael Walpole (University of New South Wales)
09:00-09:50 Johannes Voget (University of Mannheim)
Knowledge without Borders: The Global Effects of R&D Tax Incentives
Coauthors: Roxanne Rabe and Nadine Riedel
Discussant: Sarah Clifford (University of Oxford)
09:50-10:40 Katarzyna Bilicka (Utah State University)
The Role of Intellectual Property in Tax Planning
Coauthors: İrem Güçeri and Paul Organ
Discussant: Michael Stimmelmayr (University of Bath)
10:40-11:10 Coffee
Chair: Tsilly Dagan (University of Oxford)
11:10-12:00 Jeroen Lammers (Copenhagen Business School)
Breaking the Double Tax Paradigm
Coauthor: Tarcisio Diniz Magalhæs
Discussant: Alice Pirlot (Geneva Graduate Institute)
12:00-12:50 Kristoffer Berg (Oxford University Centre for Business Taxation)
Taxing Corporate or Shareholder Income: A Sufficient-Statistics Approach
Discussant: Mazhar Waseem (University of Manchester)
12:50 Lunch and conference close
